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Real Estate: Leases (ASC 842)
Verbatim excerpt (242 words), formatting simplified. View full filing on EDGAR →
Year Ended December 31, 2025 2024 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases 343 238 Operating cash outflows from finance leases 6 4 Financing cash outflows from finance leases 56 44 Right-of-use assets obtained in exchange for new operating lease liabilities (1) 980 216 Right-of-use assets obtained in exchange for new finance lease liabilities 120 113 Other non-cash increases in operating lease right-of-use assets (2) 94 166 Other non-cash decreases in finance lease right-of-use assets (2) ( 9 ) ( 12 ) ________________________________________________________________________________________________________________________________________
(1) Increase in right-of-use assets obtained in exchange for new operating lease liabilities for the year ended December 31, 2025 primarily relates to leases acquired in conjunction with the Industrious acquisition.
(2) The non-cash activity in the right-of-use assets resulted from lease modifications/remeasurements and terminations.
CBRE GROUP, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
14. Commitments and Contingencies
We are a party to a number of pending or threatened lawsuits arising out of, or incident to, our ordinary course of business. We believe that any losses in excess of the amounts accrued as liabilities on our consolidated financial statements are unlikely to be significant, but litigation is inherently uncertain and there is the potential for a material adverse effect on our consolidated financial statements if one or more matters are resolved in a particular period in an amount materially in excess of what we anticipated.
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Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- KPMG Handbook: Leases (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)